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Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework
Bibliography: leaves 129-134.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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College of Accounting
2014
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| _version_ | 1867613255244972032 |
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| access_status_str | Open Access |
| author | Baker, Shannon Bruce |
| author2 | Everingham, Geoff |
| author_browse | Baker, Shannon Bruce Everingham, Geoff |
| author_facet | Everingham, Geoff Baker, Shannon Bruce |
| author_sort | Baker, Shannon Bruce |
| collection | Thesis |
| description | Bibliography: leaves 129-134. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9488 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:13.838Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/9488 Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework Baker, Shannon Bruce Everingham, Geoff Accounting Bibliography: leaves 129-134. The objective of this study was to evaluate the views of both preparers and users of financial statements on a number of issues related to South African Futures Exchange (SAFEX) financial instruments. These issues related to the perceptions of the SAFEX market price as a measure of fair value for financial reporting purposes, as well as perceptions of the International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature search related to financial instruments and SAFEX, as well as empirical data collection through the use of postal questionnaires and the evaluation thereof. 2014-11-10T09:01:10Z 2014-11-10T09:01:10Z 1997 Master Thesis Masters MCom http://hdl.handle.net/11427/9488 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Baker, Shannon Bruce Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework |
| thesis_degree_str | Master's |
| title | Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework |
| title_full | Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework |
| title_fullStr | Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework |
| title_full_unstemmed | Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework |
| title_short | Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework |
| title_sort | accounting for the financial instruments listed on the south african futures exchange in the context of the international accounting standards committee conceptual framework |
| topic | Accounting |
| url | http://hdl.handle.net/11427/9488 |
| work_keys_str_mv | AT bakershannonbruce accountingforthefinancialinstrumentslistedonthesouthafricanfuturesexchangeinthecontextoftheinternationalaccountingstandardscommitteeconceptualframework |